Skip to main content    

**2023 RUIA Tax Forms Available in myRRB - Read More...**

## Search

Search

**myRRB**

  

- Our Agency   - Agency Overview
  - Office of the Chairman     - Chairman
    - Chairman Staff Directory
  - Office of the Labor Member     - Labor Member of the Board
    - Labor Member Staff Directory
    - Pre-Retirement Seminars
    - Educational Materials
    - Questions and Answers
  - Office of the Management Member     - Management Member of the Board
    - Management Member Staff Directory
  - Office of Inspector General     - Office of Inspector General
    - Audit
    - Investigations
    - Hotline to Report Fraud, Waste and Abuse
    - Library
    - Whistleblower Protection Information
  - Organization Chart
- Benefits   - Retirement     - General Information
    - Downloadable Forms
    - myRRB
  - Survivor     - General Information 
    - Downloadable Forms
    - myRRB
  - Disability     - General Information
    - Downloadable Forms
    - myRRB
  - Unemployment     - General Information
    - Downloadable Forms
    - myRRB
  - Sickness     - General Information
    - Downloadable Forms
    - myRRB
  - Income Tax     - General Information
    - Downloadable Forms
    - myRRB
  - Medicare     - General Information
    - myRRB
  - En Español
  - myRRB
- Employers   - Employer Online Services     - ERSNet Login
    - EFTPS.gov
    - Pay.gov
  - Forms     - Rail 
    - Labor
  - Reporting Instructions     - Rail 
    - Labor 
    - Creditable Sickness
  - Publications     - Employer Exchange Newsletter
    - Program and Circular Letters 
    - Additional Information
- Resources   - Railroad Jobs
  - Legal Information     - Board Orders
    - The Federal Register 
    - Legal Opinions and Board Coverage Decisions
    - Partition of Railroad Retirement Annuities
    - Administrative Staff Manuals Index
  - Pay Debts Online
  - Office of Equal Opportunity     - Overview
    - EEO Policies
    - Filing A Complaint of Discrimination
    - No FEAR Act 
    - Frequently Asked Questions
  - RRBVision Video Library
  - Appeals
  - Railroad Retirement Handbook
  - FOIA Reading Room
  - Glossary of RRB Terms
- Financial & Reporting   - Agency Reports     - Inventories
    - Plans
    - Reports
  - Financial, Actuarial & Statistical     - Budget and Financial Reports: Current and Projected
    - Performance and Accountability Reports
    - Earnings Limits, Tax Rates and COLAs
    - Annual
    - Monthly & Quarterly RRA and RUIA Data
  - National Railroad Retirement Investment Trust     - NRRIT Introduction
    - Background Information
    - Reports
    - Correspondence
- Newsroom   - News Releases
  - Media Contact
- Field Office Locator
- FAQ

  

  

  

              -  Home 
              -  Spouse/Divorced Spouse Annuities 
              -  Reductions for Other Benefits 
              -                   Public Service Pensions              

## Topics

-  Applying For Your Annuity 
-  When Your Annuity Can Begin 
-  Reductions for Early Retirement 
-  Deductions For Earnings 
-  Reductions for Other Benefits    -  Social Security Benefits 
  -  Other Railroad Retirement Annuities 
  -  Public Service Pensions 
-  Deductions for Other Federal Programs 
-  After You Apply for Your Annuity 
-  Important Notices 

 

**General**

Any "Public Service Pension" (PSP) payable to you may have an effect on the amount of your spouse annuity Tier 1 component or your divorced spouse annuity. A PSP is retirement pay you receive for public service employment. This may either be monthly payments or a lump-sum payment. It may be administered by a government agency or a private insurance company.

If you are currently entitled to, or will be entitled to, a PSP (or lump-sum payment that is more than just a refund of your own contribution to the pension fund), there may be an offset in your annuity.

Public service means service performed for the Federal Government of the United States, a State government, or any political subdivision of a State, such as a city, county, town, township, village, school or sanitation district. The definition of State includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

**Exceptions to PSP Offset**

If you believe that you qualify for an exception from the PSP offset, please ask your RRB field office. In general, the PSP offset will not apply to your tier I if your:
                        - public service employer was an interstate instrumentality i.e. rare cases in which two or more states are organized as a corporation to perform a governmental function (they are not considered public service employers for reduction purposes); or,
                        - public service employer was a government of a foreign country (such as Canada); or,
                        - government pension payments are social security, railroad retirement, veterans' affairs, military service, worker's compensation or black lung benefits. (However,  social security benefits  will cause a reduction to tier I and  railroad retirement benefits  will cause a reduction);
                        - pension payments are based on the earnings of another person; or,
                        - Federal employment was covered under the Federal Employees Retirement System (FERS) and FICA taxes were deducted from the last 60 months of your Federal employment. (Note that a person covered under the Federal Civil Service Retirement System (CSRS), who has a payroll deduction for Medicare ( Hospital Insurance ) only tax, does not qualify for exemption from the PSP offset); or,
                        - state or local government employment was covered under the Social Security Act and:	                           - Federal Insurance Compensation Act (FICA) taxes were being deducted on your last day of employment, and either you filed for your spouse annuity before April 2004 or your last day of state or local government employment was before July 1, 2004; or
                          - FICA taxes were deducted from the last 60 consecutive months of your employment and you file for your spouse annuity after March 2004 and your last day of state or local government employment is after June 2004.     Note:  If your last day of state or local government employment is before March 2, 2009, there is a provision for reducing the requirement of FICA taxes deducted for 60 consecutive months by giving you credit for months before March 2004 for which you paid FICA taxes. 

   

**‹** Other Railroad Retirement Annuities
Up
Deductions for Other Federal Programs **›**

   

Acrobat ReaderAdobe's Access Website

**Railroad Jobs**

**Fraud Hotline**

**Field Office Locator**

 

(877) 772-5772
(312) 751-4701 
(312) 751-4300

 
Privacy PolicyPolicies & LinksSite MapContact UsRRB CareersWebsite Feedback

 
PlainLanguage.govData.govBenefits.govUSA.govRRB @ Data.govVote.gov

 
Freedom of Information ActNo FEAR Act DataOffice of Special CounselPlain Writing @ RRBOpen Gov @ RRBOffice of Inspector General

								Last updated: 05/31/2017